Clause 1, Article 58 of the Law on Social Insurance 2024, effective from July 1, 2025, stipulates as follows:
One-time allowance for giving birth, receiving children when surrendering or adopting children under 6 months old
1. Female employees who have children and meet the conditions specified in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law shall receive a one-time allowance upon giving birth.
Female employees who have children but do not meet the conditions specified in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law and whose husband meets the conditions specified in Clause 2, Article 50 of this Law shall receive a one-time subsidy.
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Compared with the above rates, male employees are entitled to a one-time allowance when their wife gives birth and must meet the condition of paying compulsory social insurance for at least 6 months within 12 consecutive months before giving birth in case the wife gives birth but does not meet the conditions, then they are entitled to a one-time allowance as prescribed in Clause 2 or Clause 3 or Clause 5, Article 50 of the Law on Social Insurance 2024.